Revision of FORM GST TRAN-1 allowed once; submit revised declaration electronically within prescribed or extended time. A registered person who submitted a declaration in FORM GST TRAN-1 within the prescribed timeframes may revise that declaration once and submit the revised declaration electronically on the common portal within the prescribed period or within any period extended by the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revision of FORM GST TRAN-1 allowed once; submit revised declaration electronically within prescribed or extended time.
A registered person who submitted a declaration in FORM GST TRAN-1 within the prescribed timeframes may revise that declaration once and submit the revised declaration electronically on the common portal within the prescribed period or within any period extended by the Commissioner.
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